题目内容
（请给出正确答案）
[主观题]
On October 1, 2000, ABC Co. Ltd. loaned XYZ Store $300 000, receiving in exchange a nine-m
onth, 12% note receivable. ABC ends its fiscal year on December 31, and makes adjusting entries to accrue interest earned on all notes receivable. The interest earned on the note receivable from XYZ during 2001 will amount to______.
A．$9 000
B．$18 000
C．$27 000
D．$36 000
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